Finance Act 1997 (c. 16)

Part V U.K. Income Tax, Corporation Tax and Capital Gains Tax

Income tax charge, rates and reliefs U.K.

57 Limit on relief for interest. U.K.

For the year 1997-98 the qualifying maximum defined in section 367(5) of the Taxes Act 1988 (limit on relief for interest on certain loans) shall be £30,000.